St. James’s Place Tax Guide 2002–2003

WALTER SINCLAIR FCA has been a tax specialist for over 30 years, having been a tax partner with two leading firms, now acting independently. He has written many articles for specialist journals and the national press. He has been the author of the St. James's Place Tax Guide since its first publication as the Hambro Tax Guide in 1972.

Preface; Sir Mark Weinberg Abbreviations Introduction This Year's Tax Changes The Basis of Your Tax Liability Personal Reliefs Annual Payments and Interest Computing Your Income Tax Bill Husband, Wife and Children Income from Land and Property Income from Dividends and Interest Life Assurance Income from Employments and PAYE Income from Businesses and Professions Partnerships Companies Pensions Miscellaneous Aspects Returns, Assessments and Repayment Claims Domicile and Residence Tax on Foreign Income Non-residents, Visitors and Immigrants Capital Gains Tax The Taxation of Trusts and Estates Inheritance Tax An Outline of VAT Stamp Duty Social Security Tax Saving Hints Tax Tables Glossary Index